UD.

BUANA
TRIAL BALANCE, PER 1 DESEMBER 2021

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 42,770,000
1-1200 Petty Cash Rp 9,800,000
1-1300 Accounts Receivable Rp 85,800,000
1-1400 Allowance for Doubtful Debt Rp 11,800,000
1-1500 Merchandise Inventory Rp 520,000,000
1-1600 Store Supplies Rp 9,800,000
1-1700 Prepaid Insurance Rp 15,300,000
1-1800 Prepaid Rent Rp 21,300,000
1-1900 Prepaid Tax Rp 15,000,000
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 16,500,000
2-1100 Accounts Payable Rp 69,300,000
2-1200 Expense Payable Rp 3,900,000
2-1300 Income Tax Payable
2-1400 PPN Payable Rp 1,500,000
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Mandiri Loan Rp 301,000,000
3-1100 Raka Capital Rp 366,500,000
3-1200 Raka, Drawing Rp 25,400,000
4-1100 Sales Rp 503,300,000
4-1200 Sales Return
5-1100 Cost of goods Sold Rp 314,100,000
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 4,200,000
6-1100 Telephone & Electricity expenses Rp 8,700,000
6-1200 Store Supplies Expenses Rp 4,750,000
6-1300 Bad Debt Expense Rp 15,100,000
6-1400 Depreciation Expense Rp 16,500,000
6-1500 Insurance Expense Rp 14,300,000
6-1600 Rent Expense Rp 23,300,000
6-1700 Wages & Salaries Rp 36,300,000
6-1800 Other Operating Expense Rp 9,300,000
8-1100 Interest Revenue Rp 6,100,000
9-1100 Interest Expense Rp 9,480,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense
Rp 1,279,900,000 Rp 1,279,900,000
 UD BUANA
PURCHASE JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO PPN IN FREIGHT IN
INVENTORY PAYABLE
2021 10 F05 PT MARGONDA 301,000,000 30,100,000 331,100,000
DEC 22 A17 PT SAHABAT JAYA 383,400,000 38,340,000 421,740,000
29 G11 FA MAKMUR 333,200,000 33,320,000 366,520,000
- -

TOTAL……………. 1,017,600,000 101,760,000 - 1,119,360,000

ACCOUNT NUMBER …………… 1-1500 2-1600 2-1100

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 1,017,600,000 2-1100 1,119,360,000
2-1600 101,760,000
-

TOTAL 1,119,360,000 TOTAL 1,119,360,000

 UD BUANA
SALES JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
DATEINVOICE NODESCRIPTION REF ACCOUNT SALES OF
PPN OUT FREIGHT OUT
RECEIVABLE MERCHANDISE

2021 6 F12-1 DIGITAL ELEX 286,000,000 260,000,000 26,000,000

DEC 18 F12-2 JB ELEX 188,100,000 171,000,000 17,100,000
27 F12-3 MAJU ELEX 467,500,000 425,000,000 42,500,000
-

TOTAL …………… 941,600,000 856,000,000 85,600,000 -

ACCOUNT NUMBER……………. 1-1300 4-1100 2-1500

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
Narwan11 1-1300 941,600,000 4-1100 856,000,000
2-1500 85,600,000

TOTAL 941,600,000 TOTAL 941,600,000

 UD BUANA
GENERAL JOURNAL
DECEMBER 2021
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2021
DEC 6 F12-1 Cost of goods sold 5-1100 231,500,000
Merchandise Inventory 1-1500 231,500,000

7 NK12-1 Sales Return 4-1200 50,000,000

PPN Outcome 2-1500 5,000,000
Accounts Receivable 1-1300 55,000,000

Merchandise Inventory 1-1500 44,500,000

Cost of goods sold 5-1100 44,500,000
(DIGITAL ELEX)
11 NB-01 Accounts Payable 2-1100 45,100,000
Merchandise Inventory 1-1500 41,000,000
PPN Income 2-1600 4,100,000
(PT MARGONDA)
13 KN01 Cost of goods sold 5-1100 180,000,000
Merchandise Inventory 1-1500 180,000,000

18 F12-2 Cost of goods sold 5-1100 146,000,000

Merchandise Inventory 1-1500 146,000,000

27 F12-3 Cost of goods sold 5-1100 366,000,000

Merchandise Inventory 1-1500 366,000,000

Narwan11

TOTAL ……………………. 1,068,100,000 1,068,100,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
5-1100 923,500,000 1-1500 964,500,000
4-1200 50,000,000 1-1300 55,000,000
2-1500 5,000,000 2-1600 4,100,000
2-1100 45,100,000 5-1100 44,500,000
1-1500 44,500,000

TOTAL 1,068,100,000 TOTAL 1,068,100,000

 UD BUANA
CASH RECEIPT JOURNAL
DECEMBER, 2021
( In Rupiah )
DEBIT CREDIT

EVIDENCE OTHERS OTHERS

DATE DESCRIPTION REF ACCOUNT
NO CASH IN BANK ACCOU ACC. RECEIVABLE
TOTAL ACCOUNT ACC. NO TOTAL
NT NO

2021 3 BKM12-1 JB ELEX 34,100,000 34,100,000

DEC 12 BKM12-2 DIGITAL ELEX 180,400,000 180,400,000
13 KN01 PENJUALAN TUNAI 266,200,000 Sales 4-1100 242000000
PPN Outcome 2-1500 24,200,000
14 BKM12-4 DIGITAL ELEX 28,600,000 28,600,000
20 BKM12-5 PENERIMAAN PIUTANG YA 7,200,000 Allowance for Doubtfu1-1400 7200000

25 BKM12-6 MAJU ELEX 19,800,000 19,800,000

TOTAL ………………… 536,300,000 - 262,900,000 273,400,000

ACCOUNT NUMBER…………………. 1-1100 1-1300

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1100 536,300,000 1-1300 262,900,000
1-1400 7,200,000
2-1500 24,200,000
4-1100 242,000,000

TOTAL 536,300,000 TOTAL 536,300,000

 UD BUANA
CASH PAYMENT JOURNAL
DECEMBER, 2021
( In Rupiah ) Pa
DEBIT CREDIT
EVIDENC OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
E NO. ACC CASH IN BANK
PAYABLE ACCOUNT TOTAL ACCOUNT ACC NO. TOTAL
NO.
2021
DEC 1 BKK12-1 PEMB GAJI NOV EXPENSE PAYABLE 2-1200 2,500,000 2,500,000
6 BKK12-2 PT MARGONDA 28,600,000 28,600,000
9 BKK12-3 PT SAHABAT JAYA 23,100,000 23,100,000
15 BKK12-4 SETORAN PAJAK PPN Payable PPN Paya 1,500,000 1,500,000
18 BKK12-5 PT MARGONDA 286,000,000 286,000,000
23 BKK12-6 FA MAKMUR 17,600,000 17,600,000
30 BKK12-7 BANK MANDIRI Bank Mandiri Loan 2-2100 16,000,000 19,000,000
Interest Expense 9-1100 3,000,000

Narwan11

TOTAL ………………… 355,300,000 23,000,000 378,300,000 -

ACCOUNT NUMBER…………………. 2-1100 1-1100

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1100 355,300,000 1-1100 378,300,000
2-1200 2,500,000
PPN Payable 1,500,000
2-2100 16,000,000 -
9-1100 3,000,000
-
-

-
TOTAL 378,300,000 TOTAL 378,300,000
 UD BUANA
PETTY CASH
DECEMBER, 2021
( In Rupiah )
EVIDENC DEBIT CREDIT
DATE DESCRIPTION
E NO ACCOUNT ACC NO. TOTAL PETTY CASH
2021 2 V12-1 Pembuatan Brosur Advertising Expenses 6-1000 675,000 675,000

DEC 4 V12-2 Listrik dan Telp (Nov) Expense Payable 2-1200 975,000 975,000

9 V12-3 Perlengkapan Tokok Store Supplies 1-1600 900,000 900,000

26 V12-4 Perbaikan atap Other Operating Expense 6-1800 500,000 500,000

TOTAL ……………………………. 3,050,000 3,050,000

ACCOUNT NUMBER 1-1200

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

6-1000 675,000 1-1200 3,050,000

2-1200 975,000
1-1600 900,000
6-1800 500,000
0 0

TOTAL 3,050,000 TOTAL 3,050,000

 UD BUANA
INVENTORY CARD
DECEMBER, 2021
NAME : HP Pavilion 14
KODE : HPP-14
( In Rupiah ) METODE : FIFO

EVIDEN IN OUT BALANCE

DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2021
DEC 1 Saldo 20 16,000,000 320,000,000
6 PENJUALAN 9 16,000,000 144,000,000 11 16,000,000 176,000,000
7 RETUR PENJULAN -2 16,000,000 -32,000,000 13 16,000,000 208,000,000
10 PEMBELIAN 11 16,000,000 176,000,000 24 16,000,000 384,000,000
11 RETUR PEMBELIAN -1 16,000,000 -16,000,000 23 16,000,000 368,000,000
13 PENJUALAN 5 16,000,000 80,000,000 18 16,000,000 288,000,000
18 PENJUALAN 6 16,000,000 96,000,000 12 16,000,000 192,000,000
22 PEMBELIAN 12 16,200,000 194,400,000 12 16,000,000 192,000,000
12 16,200,000 194,400,000
27 PENJUALAN 12 16,000,000 192,000,000 9 16,200,000 145,800,000
3 16,200,000 48,600,000 0
 29 PEMBELIAN 12 16400000 196,800,000 0 9 16,200,000 145,800,000
12 16,400,000 196,800,000
551,200,000 528,600,000 342,600,000

383,400,000
 UD BUANA
INVENTORY CARD
DECEMBER, 2021
NAME : DELL Inspiron 15
KODE : DI-15
( In Rupiah ) METODE : FIFO
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2018

DEC 1 Saldo 16 12,500,000 200,000,000

6 Penjualan 7 12,500,000 87,500,000 9 12,500,000 112,500,000

7 RETUR PENJULAN -1 12,500,000 -12,500,000 10 12,500,000 125,000,000

10 PEMBELIAN 10 12,500,000 125,000,000 20 12,500,000 250,000,000

11 RETUR PEMBELIAN -2 12,500,000 -25,000,000 0 18 12,500,000 225,000,000

13 KN01 PENJUALAN 0 8 12,500,000 100,000,000 10 12,500,000 125,000,000

18 PENJUALAN 0 4 12,500,000 50,000,000 6 12,500,000 75,000,000

22 PEMBELIAN 15 12,600,000 189,000,000 6 12,500,000 75,000,000

15 12,600,000 189,000,000

27 PENJUALAN 6 12,500,000 75,000,000 11 12,600,000 138,600,000

4 12,600,000 50,400,000

 29 PEMBELIAN 11 12,400,000 136,400,000 0 11 12,600,000 138,600,000

11 12,400,000 136,400,000

425,400,000 350,400,000 275,000,000

-44,500,000
 UD BUANA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2021
(In Rupiah)

Nama : JB ELEX Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit
2016
DEC 1 Balance v 34,100,000
3 Received 1 34,100,000 -
18 Sales 1 188,100,000 188,100,000

Nama : DIGITAL ELEX Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit
2016
DEC 1 Balance v 28,600,000
6 sales 1 286,000,000 314,600,000
7 Sales Return 1 55,000,000 259,600,000
12 Received 1 180,400,000 79,200,000
14 Received 1 28,600,000 50,600,000
50,600,000

Nama : MAJU ELEX Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit
2016
DEC 1 Balance v 19,800,000
25 Received 1 19,800,000 -
27 Sales 1 467,500,000 467,500,000
467,500,000
 UD BUANA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2021
(In Rupiah)

Nama : PT SAHABAT JAYA Kode : S001

Balance
Date Description Ref Debit Credit
Debit
2021
DEC 1 Balance v
9 Payment 1 23,100,000
22 Purchase 1 421,740,000

Nama : Fa. MAKMUR Kode : S002

Balance
Date Description Ref Debit Credit
Debit
2021
DEC 1 Balance v
23 Payment 1 17,600,000
29 Purchase 1 366,520,000
 UD BUANA
Y LEDGER-ACCOUNT PAYABLE
DECEMBER, 2021
(In Rupiah)

Kode : S001
Balance
Credit

23,100,000
-
421,740,000
421,740,000
421,740,000

Kode : S002
Balance
Credit

17,600,000
-
366,520,000
366,520,000
366,520,000
366,520,000
 UD BUANA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2021
(In rupiah)

NO CUSTOMER BALANCE

1 JB ELEX 188,100,000
2 DIGITAL ELEX 50,600,000
3 MAJU ELEX 467,500,000
4 PANEN ELEX 3,300,000
Total ……………… 706,200,000

UD BUANA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2021
(In rupiah)

NO SUPPLIER BALANCE

1 PT SAHABAT JAYA 421,740,000

2 Fa. MAKMUR 366,520,000
3 PT MARGONDA -
Total ……………… 788,260,000

UD BUANA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2021
(In rupiah)

KODE PRODUCT BALANCE

1 HP Pavilion 14 342,600,000
2 DELL Inspiron 15 275,000,000
Total ……………… 617,600,000
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021
v
NAMA : Cash In Bank No.: 1-1100 v
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 42,770,000

31 Receipt Journal Rp 536,300,000 Rp 579,070,000
31 Payment Journal Rp 378,300,000 Rp 200,770,000
31 Sales Journal Rp 200,770,000
31 Purchases Journal Rp 200,770,000
31 General Journal Rp 200,770,000
31 AJP Rp 5,070,000 Rp 205,840,000 v
31 Closing Journal Rp 205,840,000

NAMA : Petty Cash No.: 1-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 9,800,000

31 Receipt Journal Rp 9,800,000
31 Payment Journal Rp 9,800,000 v
31 Petty Cash Recap Rp 3,050,000 Rp 6,750,000 v
31 Purchases Journal Rp 6,750,000 v
31 General Journal Rp 6,750,000 v
31 AJP Rp 6,750,000
31 Closing Journal Rp 6,750,000

NAMA : Accounts Receivable No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 85,800,000

31 Sales Journal Rp 941,600,000 Rp 1,027,400,000 v
31 Receipt Journal Rp 262,900,000 Rp 764,500,000
31 Payment Journal Rp 764,500,000
31 Purchases Journal Rp 764,500,000
31 General Journal Rp 55,000,000 Rp 709,500,000
31 AJP Rp 709,500,000
31 Closing Journal Rp 709,500,000

NAMA : Allowance for Doubtful Debt No.: 1-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance Rp 11,800,000

31 Receipt Journal Rp 7,200,000 Rp 19,000,000 v
31 Payment Journal Rp 19,000,000 v
31 Sales Journal Rp 19,000,000 v
31 Purchases Journal Rp 19,000,000 v
31 General Journal Rp 19,000,000 v
31 AJP Rp 16,475,000 Rp 35,475,000
 31 Closing Journal Rp 35,475,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Merchandise Inventory No.: 1-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 520,000,000 v

31 Purchases Journal Rp 1,017,600,000 Rp 1,537,600,000 v
31 Payment Journal Rp 1,537,600,000 v
31 Sales Journal Rp 1,537,600,000 v
31 Receipt Journal Rp 1,537,600,000
31 General Journal Rp 44,500,000 Rp 964,500,000 Rp 617,600,000
31 AJP Rp 617,600,000
31 Closing Journal Rp 617,600,000

NAMA : Store Supplies No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 9,800,000

31 Petty Cash Recap Rp 900,000 Rp 10,700,000
31 Payment Journal Rp 10,700,000
31 Sales Journal Rp 10,700,000
31 Purchases Journal Rp 10,700,000
31 General Journal Rp 10,700,000
31 AJP Rp 5,850,000 Rp 4,850,000
31 Closing Journal Rp 4,850,000

NAMA : Prepaid Insurance No.: 1-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance Rp 15,300,000

31 Receipt Journal Rp 15,300,000
31 Payment Journal Rp 15,300,000
31 Sales Journal Rp 15,300,000
31 Purchases Journal Rp 15,300,000
31 General Journal Rp 15,300,000
31 AJP Rp 1,250,000 Rp 14,050,000
31 Closing Journal Rp 14,050,000

NAMA : Prepaid Rent No.: 1-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 21,300,000
 31 Receipt Journal Rp 21,300,000
31 Payment Journal Rp 21,300,000
31 Sales Journal Rp 21,300,000
31 Purchases Journal Rp 21,300,000
31 General Journal Rp 21,300,000
31 AJP Rp 2,500,000 Rp 18,800,000
31 Closing Journal Rp 18,800,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Prepaid Tax No.: 1'1900

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 15,000,000
31 Receipt Journal Rp 15,000,000
31 Payment Journal Rp 15,000,000
31 Sales Journal Rp 15,000,000
31 Purchases Journal Rp 15,000,000
31 General Journal Rp 15,000,000
31 AJP Rp 7,756,500 Rp 7,243,500
31 Closing Journal Rp 7,243,500

NAMA : Equitment at Cost No.: 1-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 63,300,000
31 Receipt Journal Rp 63,300,000
31 Payment Journal Rp 63,300,000
31 Sales Journal Rp 63,300,000
31 Purchases Journal Rp 63,300,000
31 General Journal Rp 63,300,000
31 AJP Rp 63,300,000
31 Closing Journal Rp 63,300,000

NAMA : Equitment Accum Dep No.: 1-1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 16,500,000
31 Receipt Journal Rp 16,500,000
31 Payment Journal Rp 16,500,000
31 Sales Journal Rp 16,500,000
31 Purchases Journal Rp 16,500,000
31 General Journal Rp 16,500,000
31 AJP Rp 1,250,000 Rp 17,750,000
31 Closing Journal Rp 17,750,000
NAMA : Accounts Payable No.: 2-1100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 69,300,000
31 Purchases Journal Rp 69,300,000
31 Payment Journal Rp 355,300,000 Rp (286,000,000)
31 Sales Journal Rp (286,000,000)
31 Purchases Journal Rp 1,119,360,000 Rp 833,360,000
31 General Journal Rp 45,100,000 Rp 788,260,000
31 AJP Rp 788,260,000
31 Closing Journal Rp 788,260,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Expense Payable No.: 2-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 3,900,000
31 Receipt Journal Rp 3,900,000
31 Payment Journal Rp 2,500,000 Rp 1,400,000
31 Sales Journal Rp 1,400,000
31 Purchases Journal Rp 1,400,000
31 Petty Cash Recap Rp 975,000 Rp 425,000
31 AJP Rp 5,700,000 Rp 6,125,000
31 Closing Journal Rp 6,125,000

NAMA : Income Tax Payable No.: 2-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
31 Receipt Journal Rp -
31 Payment Journal Rp -
31 Sales Journal Rp -
31 Purchases Journal Rp -
31 General Journal Rp -
31 AJP Rp -
31 Closing Journal Rp -

NAMA : PPN Payable No.: 2-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,500,000
31 Receipt Journal Rp 1,500,000
31 Payment Journal Rp 1,500,000 Rp -
31 Sales Journal Rp -
 31 Purchases Journal Rp -
31 General Journal Rp -
31 AJP Rp 7,140,000 Rp 7,140,000
31 Closing Journal Rp 7,140,000

NAMA : PPN Outcome No.: 2-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
31 Receipt Journal Rp 24,200,000 Rp 24,200,000
31 Payment Journal Rp 24,200,000
31 Sales Journal Rp 85,600,000 Rp 109,800,000
31 Purchases Journal Rp 109,800,000
31 General Journal Rp 5,000,000 Rp 104,800,000
31 AJP Rp 104,800,000 Rp -
31 Closing Journal Rp -

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : PPN Income No.: 2-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance -
31 Receipt Journal Rp -
31 Payment Journal Rp -
31 Sales Journal Rp -
31 Purchases Journal Rp 101,760,000 Rp 101,760,000
31 General Journal Rp 4,100,000 Rp 97,660,000
31 AJP Rp 97,660,000 Rp -
31 Closing Journal Rp -

NAMA : Bank Mandiri Loan No.: 2-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 301,000,000
31 Receipt Journal Rp 301,000,000
31 Payment Journal Rp 16,000,000 Rp 285,000,000
31 Sales Journal Rp 285,000,000
31 Purchases Journal Rp 285,000,000
31 General Journal Rp 285,000,000
31 AJP Rp 285,000,000
31 Closing Journal Rp 285,000,000

NAMA : Raka Capital No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 366,500,000
31 Receipt Journal Rp 366,500,000
31 Payment Journal Rp 366,500,000
31 Sales Journal Rp 366,500,000
31 Purchases Journal Rp 366,500,000
31 General Journal Rp 366,500,000
31 AJP Rp 366,500,000
31 Closing Journal Rp 25,400,000 Rp 167,083,500 Rp 508,183,500

NAMA : Raka Drawing No.: 3-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 25,400,000
31 Petty Cash Recap Rp 25,400,000
31 Payment Journal Rp 25,400,000
31 Sales Journal Rp 25,400,000
31 Purchases Journal Rp 25,400,000
31 General Journal Rp 25,400,000
31 AJP Rp 25,400,000
31 Closing Journal Rp 25,400,000 Rp -

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Sales No.: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 503,300,000
31 Receipt Journal Rp 242,000,000 Rp 745,300,000
31 Payment Journal Rp 745,300,000
31 Sales Journal Rp 856,000,000 Rp 1,601,300,000
31 Purchases Journal Rp 1,601,300,000
31 General Journal Rp 1,601,300,000
31 AJP Rp 1,601,300,000
31 Closing Journal Rp 1,601,300,000 Rp -

NAMA : Sales Return No.: 4-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 Receipt Journal Rp -
31 Payment Journal Rp -
31 Sales Journal Rp -
31 Purchases Journal Rp -
 31 General Journal Rp 50,000,000 Rp 50,000,000
31 AJP Rp 50,000,000
31 Closing Journal Rp 50,000,000 Rp -

NAMA : Cost of Goods Sold No.: 5-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 314,100,000
31 Receipt Journal Rp 314,100,000
31 Payment Journal Rp 314,100,000
31 Sales Journal Rp 314,100,000
31 Purchases Journal Rp 314,100,000
31 General Journal Rp 923,500,000 Rp 44,500,000 Rp 1,193,100,000
31 AJP Rp 1,193,100,000
31 Closing Journal Rp 1,193,100,000 Rp -

NAMA : Freight Paid No.: 5-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,800,000
31 Receipt Journal Rp 8,800,000
31 Payment Journal Rp 8,800,000
31 Sales Journal Rp 8,800,000
31 Purchases Journal Rp 8,800,000
31 General Journal Rp 8,800,000
31 AJP Rp 8,800,000
31 Closing Journal Rp 8,800,000 Rp -

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Advertising Expenses No.: 6-1000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,200,000
31 Petty Cash Recap Rp 675,000 Rp 4,875,000
31 Payment Journal Rp 4,875,000
31 Sales Journal Rp 4,875,000
31 Purchases Journal Rp 4,875,000
31 General Journal Rp 4,875,000
31 AJP Rp 4,875,000
31 Closing Journal Rp 4,875,000 Rp -

NAMA : Telephone& Electricity Expens No.: 6-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,700,000
 31 Receipt Journal Rp 8,700,000
31 Payment Journal Rp 8,700,000
31 Sales Journal Rp 8,700,000
31 Purchases Journal Rp 8,700,000
31 General Journal Rp 8,700,000
31 AJP Rp 2,200,000 Rp 10,900,000
31 Closing Journal Rp 10,900,000 Rp -

NAMA : Store Supplies Expenses No.: 6-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,750,000
31 Receipt Journal Rp 4,750,000
31 Payment Journal Rp 4,750,000
31 Sales Journal Rp 4,750,000
31 Purchases Journal Rp 4,750,000
31 General Journal Rp 4,750,000
31 AJP Rp 5,850,000 Rp 10,600,000
31 Closing Journal Rp 10,600,000 Rp -

NAMA : Bad Debt Expense No.: 6-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 15,100,000
31 Receipt Journal Rp 15,100,000
31 Payment Journal Rp 15,100,000
31 Sales Journal Rp 15,100,000
31 Purchases Journal Rp 15,100,000
31 General Journal Rp 15,100,000
31 AJP Rp 16,475,000 Rp 31,575,000
31 Closing Journal Rp 31,575,000 Rp -

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Depreciation Expense No.: 6-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 16,500,000
31 Receipt Journal Rp 16,500,000
31 Payment Journal Rp 16,500,000
31 Sales Journal Rp 16,500,000
31 Purchases Journal Rp 16,500,000
31 General Journal Rp 16,500,000
31 AJP Rp 1,250,000 Rp 17,750,000
31 Closing Journal Rp 17,750,000 Rp -
NAMA : Insurance Expense No.: 6-1500
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 14,300,000
31 Receipt Journal Rp 14,300,000
31 Payment Journal Rp 14,300,000
31 Sales Journal Rp 14,300,000
31 Purchases Journal Rp 14,300,000
31 General Journal Rp 14,300,000
31 AJP Rp 1,250,000 Rp 15,550,000
31 Closing Journal Rp 15,550,000 Rp -

NAMA : Rent Expense No.: 6-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 23,300,000
31 Receipt Journal Rp 23,300,000
31 Payment Journal Rp 23,300,000
31 Sales Journal Rp 23,300,000
31 Purchases Journal Rp 23,300,000
31 General Journal Rp 23,300,000
31 AJP Rp 2,500,000 Rp 25,800,000
31 Closing Journal Rp 25,800,000 Rp -

NAMA : Wages & Salaries No.: 6-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 36,300,000
31 Receipt Journal Rp 36,300,000
31 Payment Journal Rp 36,300,000
31 Sales Journal Rp 36,300,000
31 Purchases Journal Rp 36,300,000
31 General Journal Rp 36,300,000
31 AJP Rp 3,500,000 Rp 39,800,000
31 Closing Journal Rp 39,800,000 Rp -

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Other Operating Expense No.: 6-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,300,000
31 Petty Cash Recap Rp 500,000 Rp 9,800,000
31 Payment Journal Rp 9,800,000
31 Sales Journal Rp 9,800,000
31 Purchases Journal Rp 9,800,000
31 General Journal Rp 9,800,000
31 AJP Rp 9,800,000
 31 Closing Journal Rp 9,800,000 Rp -

NAMA : Interest Revenue No.: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 6,100,000
31 Receipt Journal Rp 6,100,000
31 Payment Journal Rp 6,100,000
31 Sales Journal Rp 6,100,000
31 Purchases Journal Rp 6,100,000
31 General Journal Rp 6,100,000
31 AJP Rp 5,320,000 Rp 11,420,000
31 Closing Journal Rp 11,420,000 Rp -

NAMA : Interest Expense No.: 9-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,480,000
31 Receipt Journal Rp 9,480,000
31 Payment Journal Rp 3,000,000 Rp 12,480,000
31 Sales Journal Rp 12,480,000
31 Purchases Journal Rp 12,480,000
31 General Journal Rp 12,480,000
31 AJP Rp 12,480,000
31 Closing Journal Rp 12,480,000 Rp -

NAMA : Bank Service Charge No.: 9-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 6,600,000
31 Receipt Journal Rp 6,600,000
31 Payment Journal Rp 6,600,000
31 Sales Journal Rp 6,600,000
31 Purchases Journal Rp 6,600,000
31 General Journal Rp 6,600,000
31 AJP Rp 250,000 Rp 6,850,000
31 Closing Journal Rp 6,850,000 Rp -

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Income Tax Expense No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 Receipt Journal Rp -
31 Payment Journal Rp -
31 Sales Journal Rp -
31 Purchases Journal Rp -
31 General Journal Rp -
31 AJP Rp 7,756,500 Rp 7,756,500
31 Closing Journal Rp 7,756,500 Rp -
 RECAPITULATION PURCHASE JOURNAL
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 1,017,600,000 2-1100 1,119,360,000 v
2-1600 101,760,000

TOTAL 1,119,360,000 TOTAL 1,119,360,000

RECAPITULATION SALES JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1300 941,600,000 4-1100 856,000,000 v
2-1500 85,600,000 v

TOTAL 941,600,000 TOTAL 941,600,000

RECAPITULATION GENERAL JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
5-1100 923,500,000 1-1500 964,500,000 v
4-1200 50,000,000 1-1300 55,000,000 v
2-1500 5,000,000 2-1600 4,100,000 v
2-1100 45,100,000 5-1100 44,500,000 v
1-1500 44,500,000

TOTAL 1,068,100,000 TOTAL 1,068,100,000

RECAPITULATION CASH RECEIPT

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1100 536,300,000 1-1300 262,900,000 v
1-1400 7,200,000 v
2-1500 24,200,000 v
4-1100 242,000,000 v

TOTAL 536,300,000 TOTAL 536,300,000

RECAPITULATION CASH PAYMENT

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1100 355,300,000 1-1100 378,300,000 v
2-1200 2,500,000
PPN Payable 1,500,000
2-2100 16,000,000 -
9-1100 3,000,000
-
 -

-
TOTAL 378,300,000 TOTAL 378,300,000

RECAPITULATION PETTY CASH

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
6-1000 675,000 1-1200 3,050,000 v
2-1200 975,000
1-1600 900,000
6-1800 500,000
0 -

TOTAL 3,050,000 TOTAL 3,050,000

Narwan11
 UD. BUANA
TRIAL BALANCE, PER 31 DESEMBER 2021

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 200,770,000
1-1200 Petty Cash Rp 6,750,000
1-1300 Accounts Receivable Rp 709,500,000
1-1400 Allowance for Doubtful Debt Rp 19,000,000
1-1500 Merchandise Inventory Rp 617,600,000
1-1600 Store Supplies Rp 10,700,000
1-1700 Prepaid Insurance Rp 15,300,000
1-1800 Prepaid Rent Rp 21,300,000
1-1900 Prepaid Tax Rp 15,000,000
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 16,500,000
2-1100 Accounts Payable Rp 788,260,000
2-1200 Expense Payable Rp 425,000
2-1300 Income Tax Payable Rp -
2-1400 PPN Payable Rp -
2-1500 PPN Outcome Rp 104,800,000
2-1600 PPN Income Rp 97,660,000 Rp -
2-2100 Bank Permata Loan Rp 285,000,000
3-1100 Raka Capital Rp 366,500,000
3-1200 Raka, Drawing Rp 25,400,000
4-1100 Sales Rp 1,601,300,000
4-1200 Sales Return Rp 50,000,000
5-1100 Cost of goods Sold Rp 1,193,100,000
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 4,875,000
6-1100 Telephone & Electricity expenses Rp 8,700,000
6-1200 Store Supplies Expenses Rp 4,750,000
6-1300 Bad Debt Expense Rp 15,100,000
6-1400 Depreciation Expense Rp 16,500,000
6-1500 Insurance Expense Rp 14,300,000
6-1600 Rent Expense Rp 23,300,000
6-1700 Wages & Salaries Expense Rp 36,300,000
6-1800 Other Operating Expense Rp 9,800,000
8-1100 Interest Revenue Rp 6,100,000
9-1100 Interest Expense Rp 12,480,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense Rp -
Rp 3,187,885,000 Rp 3,187,885,000
Rp -
 UD. BUANA
JURNAL PENYESUAIAN
BULAN DESEMBER 2021

TGL NAMA AKUN REF DEBET CREDIT

2021
Des 31 Cash in Bank 5,070,000
Bank Service Charge 250,000
Interest Renue 5,320,000

31 Store Supplies Expense 5,850,000

Store Supplies 5,850,000
31 Rent Expense 2,500,000
Prepaid Rent 2,500,000
31 Insurance Expense 1,250,000
Prepaid Insurance 1,250,000

31 Bad Debt Expense 16,475,000

Allowance for Doubtful Debt 16,475,000

31 Depreciation Expense 1,250,000

Accum. Depretiation Equitment 1,250,000
Wages & Salaries Expense 3,500,000
Expense Payable 3,500,000
Telephone & Electricity expenses 2,200,000
Expense Payable 2,200,000

31 PPN Outcome 104,800,000

PPN Income 97,660,000
PPN Payable 7,140,000

31 Income Tax Expense 7,756,500

Prepaid Tax 7,756,500
PEREDARAN BRUTO = 'SALES - RETUR PENJUALAN
Rp 1,551,300,000
Rp 7,756,500

P
 UD. BUANA
NERACA LAJUR
Desember 2021

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET
1-1100 Cash in Bank Rp 200,770,000 Rp - 5,070,000
1-1200 Petty Cash Rp 6,750,000 Rp -
1-1300 Accounts Receivable Rp 709,500,000 Rp -
1-1400 Allowance for Doubtful Rp - Rp 19,000,000
Debt
1-1500 Merchandise Inventory Rp 617,600,000 Rp -
1-1600 Store Supplies Rp 10,700,000 Rp -
1-1700 Prepaid Insurance Rp 15,300,000 Rp -
1-1800 Prepaid Rent Rp 21,300,000 Rp -
1-1900 Prepaid Tax Rp 15,000,000 Rp -
1-2100 Equipment at Cost Rp 63,300,000 Rp -
1-2110 Equipment Accum Dep Rp - Rp 16,500,000
2-1100 Accounts Payable Rp - Rp 788,260,000
2-1200 Expense Payable Rp - Rp 425,000
2-1300 Income Tax Payable Rp - Rp -
2-1400 PPN Payable Rp - Rp -
2-1500 PPN Outcome Rp - Rp 104,800,000 104,800,000
2-1600 PPN Income Rp 97,660,000 Rp -
2-2100 Bank Permata Loan Rp - Rp 285,000,000
3-1100 Raka Capital Rp - Rp 366,500,000
3-1200 Raka, Drawing Rp 25,400,000 Rp -
4-1100 Sales Rp - Rp 1,601,300,000
4-1200 Sales Return Rp 50,000,000 Rp -
5-1100 Cost of goods Sold Rp 1,193,100,000 Rp -
5-1200 Freight Paid Rp 8,800,000 Rp -
6-1000 Advertising Expenses Rp 4,875,000 Rp -
6-1100 Telephone & Electricity Rp 8,700,000 Rp - 2,200,000
expenses
6-1200 Store Supplies Expenses Rp 4,750,000 Rp - 5,850,000
6-1300 Bad Debt Expense Rp 15,100,000 Rp - 16,475,000
6-1400 Depreciation Expense Rp 16,500,000 Rp - 1,250,000
6-1500 Insurance Expense Rp 14,300,000 Rp - 1,250,000
6-1600 Rent Expense Rp 23,300,000 Rp - 2,500,000
6-1700 Wages & Salaries Expense Rp 36,300,000 Rp - 3,500,000
6-1800 Other Operating Expense Rp 9,800,000 Rp -
8-1100 Interest Revenue Rp - Rp 6,100,000
9-1100 Interest Expense Rp 12,480,000 Rp -
9-1200 Bank Service Charge Rp 6,600,000 Rp - 250,000
9-1300 Income Tax Expense Rp - Rp - 7,756,500
3,187,885,000 3,187,885,000 150,901,500
 UD. BUANA
NERACA LAJUR
Desember 2021

AJP NSD RUGI LABA NERACA

KREDIT DEBET KREDIT DEBET KREDIT DEBET

205,840,000 205,840,000
6,750,000 6,750,000
709,500,000 709,500,000
16,475,000 - 35,475,000 -
617,600,000 - 617,600,000
5,850,000 4,850,000 - 4,850,000
1,250,000 14,050,000 - 14,050,000
2,500,000 18,800,000 - 18,800,000
7,756,500 7,243,500 - 7,243,500
63,300,000 - 63,300,000
1,250,000 - 17,750,000 -
- 788,260,000 -
5,700,000 - 6,125,000 -
- -
7,140,000 - 7,140,000 -
- - -
97,660,000 - - -
- 285,000,000 -
- 366,500,000 -
25,400,000 - 25,400,000
- 1,601,300,000 1,601,300,000 -
50,000,000 - 50,000,000 - -
1,193,100,000 - 1,193,100,000 - -
8,800,000 - 8,800,000 - -
4,875,000 - 4,875,000 - -
10,900,000 - 10,900,000 - -
10,600,000 - 10,600,000 - -
31,575,000 - 31,575,000 - -
17,750,000 - 17,750,000 - -
15,550,000 - 15,550,000 - -
25,800,000 - 25,800,000 - -
39,800,000 - 39,800,000 - -
 9,800,000 - 9,800,000 - -
5,320,000 11,420,000 - 11,420,000 -
12,480,000 - 12,480,000 - -
6,850,000 - 6,850,000 - -
7,756,500 - 7,756,500 - -
150,901,500 3,118,970,000 3,118,970,000 1,445,636,500 1,612,720,000 1,673,333,500
167,083,500
1,612,720,000 1,612,720,000 1,673,333,500
-
NERACA
KREDIT

35,475,000
-
-
-
-
-
-
17,750,000
788,260,000
6,125,000
-
7,140,000
-
-
285,000,000
366,500,000
- 1,673,333,500 1,506,250,000
- 167,083,500
-
-
-
-
-
-
-
-
-
-
-
 -
-
-
-
-
1,506,250,000
167,083,500
1,673,333,500

1,673,333,500
 UD BUANA
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2021

Sales Rp 1,601,300,000
Sales Return Rp 50,000,000
Total Revenue Rp 1,551,300,000
Cost of goods Sold Rp 1,193,100,000
Freight Paid Rp 8,800,000
Total Cost of Good Sold Rp 1,201,900,000
Gross Profit Rp 349,400,000
Advertising Expenses Rp 4,875,000
Telephone & Electricity expenses Rp 10,900,000
Store Supplies Expenses Rp 10,600,000
Bad Debt Expense Rp 31,575,000
Depreciation Expense Rp 17,750,000
Insurance Expense Rp 15,550,000
Rent Expense Rp 25,800,000
Wages & Salaries Expense Rp 39,800,000
Other Operating Expense Rp 9,800,000
Total Operating Expense Rp 166,650,000
Operating Profit Rp 182,750,000

Other Revenues and Gains

Interest Revenue Rp 11,420,000
Total Other Revenues and Gains Rp 11,420,000

Other Expenses and Loss

Interest Expense Rp 12,480,000
Bank Service Charge Rp 6,850,000
Total Other Expenses and Loss Rp 19,330,000

Laba Bersih sebelum Pajak Rp 174,840,000

Income Tax Expense Rp 7,756,500
Laba bersih setelah Pajak Rp 167,083,500
 UD BUANA
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2021
Raka Capital per 1 Desember 2021

Laba Bersih Setelah Pajak Rp 167,083,500

Prive (25,400,000)
Penambahan Ekuitas
Raka Capital per 31 Desember 2021
S

Rp 366,500,000

Rp 141,683,500
Rp 508,183,500
 UD BUANA
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2021
Cash in Bank Rp 205,840,000 Accounts Payable Rp 788,260,000
Petty Cash Rp 6,750,000 Expense Payable Rp 6,125,000
Accounts Receivable Rp 709,500,000 Income Tax Payable
Allowance for Doubtful Debt -Rp 35,475,000 PPN Payable Rp 7,140,000
Merchandise Inventory Rp 617,600,000 Total Payable Rp 801,525,000
Store Supplies Rp 4,850,000
Prepaid Insurance Rp 14,050,000 Bank Permata Loan Rp 285,000,000
Prepaid Rent Rp 18,800,000 Total Liability Rp 1,086,525,000
Prepaid Tax Rp 7,243,500
Total Current Assets 1,549,158,500 Raka Capital Rp 508,183,500
Equipment at Cost Rp 63,300,000 Raka, Drawing
Equipment Accum Dep -Rp 17,750,000 Total Equaty
Total Fixed Assets 45,550,000

Total Assets 1,594,708,500 Total Pasiva 1,594,708,500

 Rp 212,590,000

12
 UD BUANA
CASH FLOW REPORT
DECEMBER 31, 2021
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
Arus Kas Aktivitas Operasi :
Laba setelah pajak 167,083,500
Penyesuaian untuk :
Accounts Receivable (709,500,000)
Allowance for Doubtful Debt 35,475,000
Merchandise Inventory (617,600,000)
Store Supplies (4,850,000)
Prepaid Insurance (14,050,000)
Prepaid Rent (18,800,000)
Prepaid Tax (7,243,500)
Equipment Accum Dep 17,750,000
Accounts Payable 788,260,000
Expense Payable 6,125,000
Income Tax Payable
PPN Payable 7,140,000
Bank Permata Loan 285,000,000
Arus Kas Bersih dari Aktivitas Operasi : (65,210,000)
Arus Kas dari Aktivitas Investasi :
Equipment at Cost (63,300,000)
Arus Kas Bersih dari Aktivitas Investasi : (63,300,000)
Arus Kas dari Aktivitas Pembiayaan :
Raka Capital 366,500,000
Prive (25,400,000)

Arus Kas Bersih dari Aktivitas Pembiayaan : 341,100,000

Penambahan Kas Bersih 212,590,000
Saldo kas, 1 Desember 2021 -
Saldo kas, 31 Desember 2021 212,590,000
 UD BUANA
CLOSING JOURNAL
PER 31 DESEMBER 2021

DATE DESCRIPTION REFF DEBIT

2021
DES 31 Sales Rp 1,601,300,000
Interest Revenue Rp 11,420,000
Income Summary

31 Income Summary Rp 1,445,636,500

Sales Return
Cost of goods Sold
Freight Paid
Advertising Expenses
Telephone & Electricity expenses
Store Supplies Expenses
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries Expense
Other Operating Expense
Interest Expense
Bank Service Charge
Income Tax Expense

31 Income Summary Rp 167,083,500

Raka Capital

31 Raka Capital Rp 25,400,000

Raka, Drawing
 CREDIT

Rp 1,612,720,000

Rp 50,000,000
Rp 1,193,100,000
Rp 8,800,000
Rp 4,875,000
Rp 10,900,000
Rp 10,600,000
Rp 31,575,000
Rp 17,750,000
Rp 15,550,000
Rp 25,800,000
Rp 39,800,000
Rp 9,800,000
Rp 12,480,000
Rp 6,850,000
Rp 7,756,500

Rp 167,083,500

Rp 25,400,000
 UD BUANA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2021

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank Rp 205,840,000 Rp -
1-1200 Petty Cash Rp 6,750,000 Rp -
1-1300 Accounts Receivable Rp 709,500,000 Rp -
1-1400 Allowance for Doubtful Debt Rp - Rp 35,475,000
1-1500 Merchandise Inventory Rp 617,600,000 Rp -
1-1600 Store Supplies Rp 4,850,000 Rp -
1-1700 Prepaid Insurance Rp 14,050,000 Rp -
1-1800 Prepaid Rent Rp 18,800,000 Rp -
1-1900 Prepaid Tax Rp 7,243,500 Rp -
1-2100 Equipment at Cost Rp 63,300,000 Rp -
1-2110 Equipment Accum Dep Rp - Rp 17,750,000
2-1100 Accounts Payable Rp - Rp 788,260,000
2-1200 Expense Payable Rp - Rp 6,125,000
2-1300 Income Tax Payable Rp - Rp -
2-1400 PPN Payable Rp - Rp 7,140,000
2-1500 PPN Outcome Rp - Rp -
2-1600 PPN Income Rp - Rp -
2-2100 Bank Permata Loan Rp - Rp 285,000,000
3-1100 Raka Capital Rp - Rp 508,183,500

Jumlah ........................ Rp 1,647,933,500 Rp 1,647,933,500

Rp -
Rp 212,590,000